https://www.taxtmi.com/caselaws?id=76704 The Tribunal allowed the appeal filed by the appellant, emphasizing consistency in applying penalties under different sections of the Finance Act, 1994. The Commissioner's imposition of a penalty under Section 76 was overturned, citing the Assistant Commissioner's conscious decision not to impose such penalty initially. The Tribunal considered legal precedents, including decisions from the Karnataka High Court, and ruled in favor of the appellant, setting aside the penalty imposed by the Commissioner. en-us Fri, 05 Feb 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76704 The Tribunal allowed the appeal filed by the appellant, emphasizing consistency in applying penalties under different sections of the Finance Act, 1994. The Commissioner's imposition of a penalty under Section 76 was overturned, citing the Assistant Commissioner's conscious decision not to impose such penalty initially. The Tribunal considered legal precedents, including decisions from the Karnataka High Court, and ruled in favor of the appellant, setting aside the penalty imposed by the Commissioner. Case-Laws Service Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76704